EIN: 351356741
UEI: NNEKRQ9BDDJ5
Audit also covers EIN: 352012760 · unlinked EINs have no separate FAC filing
Audited by: Barnes Dennig & Co., LTD.
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 6, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by July 6, 2026 (61 days ago).
What is a management decision? →FAC accepted this audit on January 6, 2025 — management decision was due July 6, 2025.
An effective internal control system was not in place to ensure compliance with requirements related to the grant agreement and the allowable costs and allowable activities compliance requirements. Cause: Allocations based on timesheets were not correctly calculated and therefore the splits were not correct. Effect: The failure to establish an effective internal control system placed the Agency at risk of noncompliance with the grant agreement and the compliance requirements. A lack of effective reviews could have also allowed noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by the review process not ensuring there was accurate reporting of the activities of the programs. Repeat Finding: This is not a repeat finding. Questioned Costs: There were no questioned costs identified. Recommendation: Add additional reviews or calculation checks to make sure the percentage of payroll is correctly split across the various grant awards based on time spent for each grant category. Views of responsible officials and planned corrective actions: Management is in agreement with the finding and has prepared a corrective action plan.
Show full finding ▾Hide full finding ▴Federal Programs: Social Services Block Grant ( ALN 93.667) and Formula Grants for Rural Areas (ALN 20.509) Finding 2024-1: Significant Deficiency. Criteria: 2 CFR section 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: An effective internal control system was not in place to ensure compliance with requirements related to the grant agreement and the allowable costs and allowable activities compliance requirements. Cause: Allocations based on timesheets were not correctly calculated and therefore the splits were not correct. Effect: The failure to establish an effective internal control system placed the Agency at risk of noncompliance with the grant agreement and the compliance requirements. A lack of effective reviews could have also allowed noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by the review process not ensuring there was accurate reporting of the activities of the programs. Repeat Finding: This is not a repeat finding. Questioned Costs: There were no questioned costs identified. Recommendation: Add additional reviews or calculation checks to make sure the percentage of payroll is correctly split across the various grant awards based on time spent for each grant category. Views of responsible officials and planned corrective actions: Management is in agreement with the finding and has prepared a corrective action plan.
Federal Programs: Social Services Block Grant ( ALN 93.667) and Formula Grants for Rural Areas (ALN 20.509) Finding 2024-1: Significant Deficiency. Criteria: 2 CFR section 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: An effective internal control system was not in place to ensure compliance with requirements related to the grant agreement and the allowable costs and allowable activities compliance requirements. Cause: Allocations based on timesheets were not correctly calculated and therefore the splits were not correct. Effect: The failure to establish an effective internal control system placed the Agency at risk of noncompliance with the grant agreement and the compliance requirements. A lack of effective reviews could have also allowed noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by the review process not ensuring there was accurate reporting of the activities of the programs. Repeat Finding: This is not a repeat finding. Questioned Costs: There were no questioned costs identified. Recommendation: Add additional reviews or calculation checks to make sure the percentage of payroll is correctly split across the various grant awards based on time spent for each grant category. Views of responsible officials and planned corrective actions: Management is in agreement with the finding and has prepared a corrective action plan.
FAC accepted this audit on January 25, 2024 — management decision was due July 25, 2024.
FAC accepted this audit on December 21, 2022 — management decision was due June 21, 2023.
FAC accepted this audit on January 5, 2022 — management decision was due July 5, 2022.
FAC accepted this audit on January 6, 2021 — management decision was due July 6, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
The Organization recorded their expenditure for 20 percent of the cost of capital equipment purchased, but did not record the benefit of in-kind grant revenue and equipment received for payment toward the remaining 80 percent cost of the equipment. Questioned Costs: $149,120 for fiscal year ended June 30, 2018; $155,149 for fiscal year ended June 30, 2019. Effect: The Organization's reporting of grant revenue and equipment was materially understated. Cause: In-kind revenue and equipment were received by the Organization for which internal control procedures did not allow for the identification and recording of the transaction. Recommendation: Control procedures should be established to identify, document, and record in-kind matching purchases paid by the grantor in the period in which the expenditure is made. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with this finding.
Show full finding ▾Hide full finding ▴Finding Number 2019-001 Description: Unrecorded Equipment Costs and In-Kind Grant Revenue Federal Program Information: CFDA 20.513 - Enhanced Mobility of Seniors and Individuals with Disabilities Criteria: FASB Accounting Standards Codification ASC 958-605-25-2, Not-for-Profit Entities - Revenue Recognition, states "contributions received shall be recognized as revenues or gains in the period received and as assets, decreases of liabilities, or expenses depending on the form of the benefits received." Condition: The Organization recorded their expenditure for 20 percent of the cost of capital equipment purchased, but did not record the benefit of in-kind grant revenue and equipment received for payment toward the remaining 80 percent cost of the equipment. Questioned Costs: $149,120 for fiscal year ended June 30, 2018; $155,149 for fiscal year ended June 30, 2019. Effect: The Organization's reporting of grant revenue and equipment was materially understated. Cause: In-kind revenue and equipment were received by the Organization for which internal control procedures did not allow for the identification and recording of the transaction. Recommendation: Control procedures should be established to identify, document, and record in-kind matching purchases paid by the grantor in the period in which the expenditure is made. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with this finding.
Finding: 2019-001 ? Unrecorded Equipment Purchase as In-Kind Grant Revenue Name of the contact person: Anton W. Miller, CFO Corrective Action: Management has corrected the Organization?s records and will establish an internal control process to identify and record in-kind transactions. Proposed Completion Date: June 30, 2020
The Organization had not established a formal written policy in accordance with the federal standards for procurement, suspension, and debarment. Cause: The Organization does not have a written policy related to procurement and has not established formal procedures related to suspension and debarment. Effect: Having inadequate controls over procurement, suspension, and debarment could result in the reasonable possibility that the Organization would not have the required documentation in place and would not be able to detect and correct noncompliance in a timely manner. Questioned Costs: None Recommendation: We recommend the Organization align their written procurement, suspension, and debarment policy with section 200.320 of the CFR and implement a system of internal controls to address the federal compliance requirements. Views of Responsible Officials and Planned Corrective Actions: The Organization?s management agrees with the finding.
Show full finding ▾Hide full finding ▴Finding Number 2019-002 Description: Procurement, Suspension, and Debarment Policy Federal Program Information: CFDA 20.509 - Section 5311 & PMTF CFDA 20.513 - Enhanced Mobility of Seniors and Individuals with Disabilities Criteria: Organizations which are subject to Single Audits under the federal Uniform Guidance standards are required to align and formally document their procurement policy in accordance with these standards. Section 200.320 of the Code of Federal Regulations (CFR) provide the proscribed methods of procurement for non-federal entities. The procurement, suspension, and debarment standards under the Uniform Guidance also requires that non-federal entities perform a vendor-search using the online federal website ?System for Award Management? to determine if a vendor has been debarred or is considered a prohibited vendor by the federal government. Condition: The Organization had not established a formal written policy in accordance with the federal standards for procurement, suspension, and debarment. Cause: The Organization does not have a written policy related to procurement and has not established formal procedures related to suspension and debarment. Effect: Having inadequate controls over procurement, suspension, and debarment could result in the reasonable possibility that the Organization would not have the required documentation in place and would not be able to detect and correct noncompliance in a timely manner. Questioned Costs: None Recommendation: We recommend the Organization align their written procurement, suspension, and debarment policy with section 200.320 of the CFR and implement a system of internal controls to address the federal compliance requirements. Views of Responsible Officials and Planned Corrective Actions: The Organization?s management agrees with the finding.
Finding: 2019-002 ? Procurement, Suspension, and Debarment Policy Name of the contact person: Anton W. Miller, CFO Corrective Action: The Organization will establish a written procurement, suspension, and debarment policy based on Section 200.320 of the Code of Federal Regulations. Procedures will be implemented to systematically screen current vendors and potential new vendors. Proposed Completion Date: June 30, 2020
FAC accepted this audit on December 13, 2018 — management decision was due June 13, 2019.
FAC accepted this audit on December 11, 2017 — management decision was due June 11, 2018.
FAC accepted this audit on December 19, 2016 — management decision was due June 19, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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